Ausgabe 3/2023
Inhalt (9 Artikel)
Open Access
Multinational ownership patterns and anti-tax avoidance legislation
Axel Prettl, Dominik von Hagen
Funding infrastructure under uncertainty: evidence from tax credit prices
Bree J. Lang, Pratish Patel
Tax more or spend less? Historical evidence from Switzerland’s federal budget plans
Michele Salvi, Christoph A. Schaltegger
Open Access
The effects of a tax deduction for lifelong learning expenditures
Wiljan van den Berge, Egbert Jongen, Karen van der Wiel
Open Access
Policy Watch
VAT fraud and reverse charge: empirical evidence from VAT return data
Thiess Buettner, Annalisa Tassi